New York City residents
Full-year and part-year NYC residents should check the city resident tax on the state return.
Money & taxes · Income
In New York, local income tax is mostly about where you live.
New York State income tax applies statewide. Local income tax is narrower. The big everyday rule: New York City and Yonkers residents should check the local-resident rules. A person in Buffalo, Albany, Syracuse, Rochester, or a small town is not paying NYC resident income tax just because the state is called New York.
Yonkers residents
Full-year and part-year Yonkers residents should check the resident surcharge.
People who work there but live elsewhere
NYC resident tax is not triggered by an office address, but Yonkers has nonresident earnings rules.
MCTMT
The Metropolitan Commuter Transportation Mobility Tax is a separate business/payroll/self-employment topic, not the same as NYC resident tax.
The simple way to think about it
If you are a New York City resident for all or part of the year, check the NYC resident tax on the New York return. If you are a Yonkers resident, check the Yonkers resident surcharge. If you live outside those places, NYC resident tax is not triggered just because your office is in the city. Yonkers is trickier: nonresidents with Yonkers wages or self-employment income may still have a Yonkers filing item.
Remote work can make this feel muddy. When in doubt, pin down your domicile, your statutory residence, and where wages are sourced. Those are tax-preparer questions, and they are worth asking before April.
Common mix-ups
MCTMT sounds like a personal commuter tax, but it is not the same thing as NYC or Yonkers resident income tax. It is a separate tax area for certain employers, self-employed people, and payroll situations in the commuter district.
Official sources
Reviewed July 2026. Residency, Yonkers earnings, withholding, and filing rules are fact-specific; confirm with the current state instructions or a tax professional.
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